https://www.taxtmi.com/caselaws?id=54376 Technical know-how fee contractually integrated with the supply and performance of imported plant and equipment was held includible, to the relatable extent, in the assessable value where the fee formed part of a single commercial package and was payable as a condition connected with sale. The document also notes that, because the bills of entry were provisionally assessed, the extended limitation under Section 28(1) of the Customs Act was not invocable in the manner proposed for reassessment. A bona fide valuation dispute did not by itself establish suppression or misdeclaration, so confiscation, redemption fine, and penalty were unsustainable. en-us Thu, 07 Jul 2005 00:00:00 +0530 Tue, 19 Oct 2010 17:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54376 Technical know-how fee contractually integrated with the supply and performance of imported plant and equipment was held includible, to the relatable extent, in the assessable value where the fee formed part of a single commercial package and was payable as a condition connected with sale. The document also notes that, because the bills of entry were provisionally assessed, the extended limitation under Section 28(1) of the Customs Act was not invocable in the manner proposed for reassessment. A bona fide valuation dispute did not by itself establish suppression or misdeclaration, so confiscation, redemption fine, and penalty were unsustainable. Case-Laws Customs Thu, 07 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54376